Lorne CUMMINGS

Lorne CUMMINGS is the Head of the Canberra Business School and a Professor of Accounting at the University of Canberra. He holds a PhD in Managerial Attitudes toward Stakeholder Prominence and Environmental Management from Macquarie University (2002). His research focuses on International Financial Reporting Standards (IFRS), Sustainability Accounting, and Public Sector Accounting, with a particular interest in environmental management and cross-cultural accounting practices.

His expertise aligns with UN Sustainable Development Goals, particularly in education and environmental sustainability. Key research areas include fair value accounting in emerging economies, integrated reporting frameworks, and stakeholder engagement in environmental accountability. He has collaborated extensively on studies in Australia, Indonesia, China, and the Pacific region.

Recent work explores board diversity's impact on carbon disclosures, localized accounting practices in Indonesia, and user perceptions of water accounting reports. His contributions span editorial roles in journals like Qualitative Research in Accounting and Management and Afro-Asian Journal of Finance and Accounting.

He supervises PhD students in IFRS, sustainability accounting, and public sector accounting topics. His research emphasizes practical applications of accounting standards in diverse contexts, bridging theory and policy implementation.